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Town of Smithville - Annual and Claims Auditing (2020M-41)
… the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Opinion 93-17
… NYS2d 130; Barsh v Town of Union , 126 AD2d 447, 513 NYS2d 875). The terms "judgments", "compromised or settled claims" …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Small Businesses and the Economic Recovery: Work in Progress
… in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring … and with supply chains. Nevertheless, one in five small businesses reported a return to normal operations in …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… was arrested for felony grand larceny Monday after an investigation and audit found she allegedly stole more than … in November 2015 after the Comptroller's audit and investigation began. The Comptroller found she pocketed more … rents and building permit payments. The Comptroller's investigation was conducted in partnership with the New York …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftIX.8 Federal Grant Refunds – IX. Federal Grants
… made. Applying the refund reduces the expenditure balance on the appropriation/segregation and federal grant award, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… and programs without legislative input, according to a report released today by New York State Comptroller Thomas … and revenue and proposes much needed capital investments in clean water projects while increasing funding for … DOB anticipates a $150 million deposit to the Rainy Day Reserve in SFY 2017-18, if fiscal conditions permit. The …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 89-54
… the town board determines to finance by a charge upon the area of the town outside of any villages. You ask whether a … may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q provides that the cost …
https://www.osc.ny.gov/legal-opinions/opinion-89-54XVI.3.E The Reporting Entity – XVI. Financial Reporting
… New York State is involved in providing a full range of services to its citizens. Many of these services are provided by various State agencies, whose … and offices that are not legally separate. Other services are provided by various quasi-state agencies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they faced … New York City was the early epicenter of the COVID19 pandemic outbreak …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income and corporate … New York City is projecting a $34 billion surplus for city fiscal year …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … up to 5 percentage points. Furthermore, the balance in the retirement contribution reserve was $1.7 million as of June …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… for costs related to other post-employment benefits (OPEB) each year, but did not use this money to make related payments and instead budgeted for OPEB costs in the general fund budget. When combining the unused appropriated fund balance and unused designated OPEB moneys, the district’s recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsTown of Somerset – Budgeting for Sales Tax (2016M-419)
… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Forks Fire District #3 - Financial Planning (2018M-20)
Forks Fire District 3 Financial Planning 2018M20
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Omnibus Technical Corrections
… Comptroller DiNapoli's Legislative Program Legislative Session 2015-2016: Signed … as Chapter 337 of the laws of 2016 – A.7292-A (Farrell) / S.5601-A (Golden) – Makes technical changes relating to … be notarized (acknowledged); categorizing certain funds as joint custody; authorizing regulations for new payment …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his embezzlement of more than $1.1 … 20 years in prison, and one count of subscribing to false tax returns, which carries a maximum sentence of three years … Judge Nelson S Roman to 33 months in prison for fraud and tax charges …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… "Bud" York, we have exposed this scam." "It has been a pleasure working with State Comptroller DiNapoli’s office on …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of natural …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… limit of 4 percent. Byron-Bergen Central School District – Online Banking and Information Technology (Genesee County) District officials did not establish adequate online banking internal controls to ensure sufficient … of the district’s assets. The district unnecessarily has online banking access for all of its bank accounts. In …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-audits